| 1 | A bill to be entitled |
| 2 | An act relating to agricultural usage sales and use tax |
| 3 | exemptions; amending s. 212.0501, F.S.; excluding from |
| 4 | application of the sales and use tax diesel fuel used in |
| 5 | certain farming vehicles or for certain farming purposes; |
| 6 | amending s. 212.08, F.S.; exempting from the sales and use |
| 7 | tax electricity used for specified agricultural purposes; |
| 8 | providing application; providing a conclusive presumption |
| 9 | of taxable use under certain circumstances; providing an |
| 10 | effective date. |
| 11 |
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| 12 | Be It Enacted by the Legislature of the State of Florida: |
| 13 |
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| 14 | Section 1. Subsection (3) of section 212.0501, Florida |
| 15 | Statutes, is amended to read: |
| 16 | 212.0501 Tax on diesel fuel for business purposes; |
| 17 | purchase, storage, and use.-- |
| 18 | (3) For purposes of this section, "consumption, use, or |
| 19 | storage by a trade or business" does not include those uses of |
| 20 | diesel fuel specifically exempt on account of residential |
| 21 | purposes, or in any tractor, vehicle, or other equipment used |
| 22 | exclusively on a farm or for processing farm products on the |
| 23 | farm, no part of which diesel fuel is used in any licensed motor |
| 24 | vehicle on the public highways of this state on account of |
| 25 | agricultural purposes as defined in s. 212.08(5), or the |
| 26 | purchase or storage of diesel fuel held for resale. |
| 27 | Section 2. Paragraph (e) of subsection (5) of section |
| 28 | 212.08, Florida Statutes, is amended to read: |
| 29 | 212.08 Sales, rental, use, consumption, distribution, and |
| 30 | storage tax; specified exemptions.--The sale at retail, the |
| 31 | rental, the use, the consumption, the distribution, and the |
| 32 | storage to be used or consumed in this state of the following |
| 33 | are hereby specifically exempt from the tax imposed by this |
| 34 | chapter. |
| 35 | (5) EXEMPTIONS; ACCOUNT OF USE.-- |
| 36 | (e)1. Gas used for certain agricultural purposes.--Butane |
| 37 | gas, propane gas, natural gas, and all other forms of liquefied |
| 38 | petroleum gases are exempt from the tax imposed by this chapter |
| 39 | if used in any tractor, vehicle, or other farm equipment which |
| 40 | is used exclusively on a farm or for processing farm products on |
| 41 | the farm and no part of which gas is used in any vehicle or |
| 42 | equipment driven or operated on the public highways of this |
| 43 | state. This restriction does not apply to the movement of farm |
| 44 | vehicles or farm equipment between farms. The transporting of |
| 45 | bees by water and the operating of equipment used in the apiary |
| 46 | of a beekeeper is also deemed an exempt use. |
| 47 | 2. Electricity used for certain agricultural |
| 48 | purposes.--Electricity used directly and exclusively on a farm |
| 49 | or for processing farm products on the farm is exempt from the |
| 50 | tax imposed by this chapter. This exemption applies only if the |
| 51 | electricity used for the exempt purposes is separately metered. |
| 52 | If the electricity is not separately metered, it is conclusively |
| 53 | presumed that some portion of the electricity is used for a |
| 54 | nonexempt purpose, and all of the electricity used for such |
| 55 | purposes is taxable. |
| 56 | Section 3. This act shall take effect July 1, 2006. |